2000 (1) TMI 233

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....sp;Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. I.V.P. Ltd. is whether the extended period of limitation under Section 11A of the Central Excise Act is invokable in the circumstances of the case. 2.  Shri Gopal Prasad, learned Advocate, submitted that they had filed a classification list N....

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....ege misdeclaration and as such entire demand is barred by time limit specified in Section 11A of the Central Excise Act. We heard Shri Jagdish Singh, learned D.R., also. 3. It is admitted fact that a classification list filed by the appellants classifying their product under Chapters 84 & 85 was duly approved and even a show cause notice was issued in 1987 to change the classification to C....